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Getting down to specifics on RCA [Resource Consumption Accounting]

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet

Authors

German firms are far more satisfied with their costing systems than U.S. companies are, according to a survey of 148 German and 130 U.S. companies. U.S. companies that use German cost accounting, Resource Consumption Accounting (RCA), need to implement these practices more deeply, supported by a stronger commitment to management accounting information by U.S. executives, in order to get the full benefits.
OriginalspracheEnglisch
ZeitschriftStrategic Finance
Jahrgang88
Ausgabenummer12
Seiten (von - bis)50-55
Anzahl der Seiten6
ISSN0025-1690
PublikationsstatusErschienen - 06.2007

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